FORM GST DRC
Demand And Recovery
FORM VERSION PENDING CERTIFICATIONFORM CONTROL PAGE
Publication boundary: This is not a substitute for the official blank form or current portal utility. The exact current form, instructions and validation rules remain subject to certification.
Official sources
Use the official source for the controlling wording, footnotes, effective date and amendment history.
Source review date: 2026-07-28. Historical-period questions require the version applicable to the transaction date.
Mapped Rules
Operational checklist
- Confirm the correct form and statutory trigger.
- Download/open the current official version or portal utility.
- Reconcile master data, period and jurisdiction.
- Attach prescribed evidence and obtain signatory approval.
- File within time and preserve ARN/acknowledgement.
- Track defect, resubmission, order and appeal consequence.
Practical Q&A
- What is FORM GST DRC used for?
- It is linked in this corpus to demand and recovery. Verify the current form version and portal instructions before filing.
- Which Rules refer to it?
- Rule 100, Rule 146, Rule 147, Rule 156, Rule 158, Rule 159, Rule 160, Rule 161
- Is this page the official blank form?
- No. It is a professional control page; use the current official portal/Rule appendix for the operative form.
- What should be retained?
- Signed submission, attachments, ARN/acknowledgement, payment evidence, screenshots where relevant and the version used.